Rahmah, Syafira Kartika
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Economic determinants of local revenue: A study of Denpasar City Rahmah, Syafira Kartika; Widajantie, Tituk Diah
Journal of Contemporary Accounting Volume 8 Issue 2, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss2.art6

Abstract

The purpose of this study is to analyze the effect of Gross Regional Domestic Product (GRDP), population, restaurants and government expenditure against local revenue, in Denpasar City. The independent variable in this study are GRDP, population, the number of restaurants and government spending while the dependent variable is local revenue. The data used are secondary data, specifically time-series data for the period 2010–2024 obtained from the Central Statistics Agency (BPS). The analysis method used is multiple linear regression analysis assisted by EViews 12 software. Before conducting the hypothesis test, classical assumption tests were first performed, covering tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. The analysis findings indicate that, individually, GRDP and government spending have a positive and significant effect on local revenue in Denpasar City. Additionally, population size and the number of restaurants have a positive but insignificant effect on local revenue. This study aims to contribute to local governments in increasing local revenue through the management and maximization of influential economic factors.